Books of Original Entry (原始分录簿) and Ledgers (分类帐)课件.ppt

Books of Original Entry (原始分錄簿) and Ledgers (分類帳) ;A Introduction;B Books of Original Entry;Transactions;C Ledgers;D Sales Journal and Sales Ledger;Examples of Sales Journal：;*Trade discount: offered to customers to attract large-quantity transactions. Directly deducted from the list price, no double entry is required. **Cash discounts: Encourage the early repayment of debts The entry is recorded at the time of repayment of debts. ;Sales Journal 2008 Particular Inv. No. $ Jan 5 Rabbit Co 495 15 Pepper Co 100 28 Pump Co 495 31 Transferred to sales A/C 1090 (in General Ledger);D2 Sales Ledger After recording each transaction in the Sales Journal, the transaction is posted to the Debtors A/C in the Sales Ledger. At the end of month or year, the total of the Sales Journal is posted to the “Sales A/C” in the General Ledger.;Sales Journal;E Purchases Journal and Purchases Ledger;Examples of Purchases Journal：;Purchases Journal 2006 Particular Inv. No. $ Feb 6 Celery Co. 198 17 Carrot Co. 100 27 Spinach Co. 198 28 Transferred to Purchases A/C 496 (in General Ledger);E2 Purchases Ledger After recording each transaction in the Purchases Journal, the transaction is posted to the Creditors A/C in the Purchases Ledger. At the end of month or year, the total of the Purchases Journal is posted to the “Purchases A/C” in the General Ledger. ;Purchases Journal;F Returns Inwards Journal (銷貨退回簿);Returns Inwards Journal 2006 Particular Credit Note No. $ Mar 1 Rabbit Co. 50 10 Pepper Co. 10 31 Transferred to returns inwards A/C 60 (in General Ledger);Returns Inwards Journal;G Returns Outwards Journal;Returns Outwards Journal 2006 Particular Debit Note No. $ Mar 1 Celery Co. 20 5 Carrot Co. 10 31 Transferred to returns Outwards A/C 30 (in General Ledger);Returns Outwards Journal;H Cla